The EESC supports the Commission's aim of ensuring equal treatment, for VAT purposes, for armed forces of Member States working together within an EU framework and NATO armed forces employed in the EU, which already benefit from VAT exemption. The Committee suggests that different national tax authorities should have one system under which the new exemptions are implemented.
The European Institute of Innovation and Technology (EIT) was created in 2008 by Regulation (EC) No 294/2008. Its mission is to respond to major societal challenges by improving the EU's innovation capabilities and performance. Every seven years, the Commission has to submit a proposal for a Strategic Innovation Programme (SIP) which sets out the priority areas and the long-term strategy for the EIT's action, as well as its financial needs.
In this exploratory opinion, prepared at the request of the European Commission, the EESC provides its contribution to how environmental laws could be better supported at EU and national level and suggest ways to enhance the role of civil society in the framework of the EIR process.
The European Institute of Innovation and Technology (EIT) Regulation, adopted in 2008, sets out its mission and tasks, as well as the framework for its operation. This regulation was amended in 2013 to bring it in line with the Horizon 2020 programme.
For the period 2021-2027, Horizon Europe will be the Union program that will finance the EIT. Since a number of provisions of the EIT Regulation refer directly to the current Horizon 2020 program, these provisions need to be amended to make them compatible with the forthcoming EU Framework Programmes for research and innovation. It is therefore proposed to make the new EIT Regulation temporally neutral, so that it would in principle not be necessary to modify it at the end of each MFF or that the changes would be only minimal. It is proposed to amend it by means of the legislative recasting technique to ensure greater legal clarity and readability.
The EESC echoes the European Parliament's call to phase out all investor schemes and recommends that until then certain mitigation measures are put in place. Member States should be urged to apply a due diligence process without specific duration restrictions and adapted to the high-risk profile of applicants. A coordination mechanism should allow Member States to exchange information on successful and rejected applications for citizenship and residence permits. All agents and intermediaries providing services to applicants should be subject to anti-money-laundering rules as set out in the Fifth Anti-Money Laundering Directive. The EU should encourage all agents providing services to applicants to be accredited and subject to a code of conduct. Authorities should maintain primary responsibility for accepting or rejecting applicants. Authorities must also maintain a set of measures to avoid conflicts of interest or bribery risks.
This additional opinion complements and updates the proposals made in the yearly EESC AGS opinion. The EESC welcomes country-specific recommendations focus on investment and underlines that special attention must be paid to productive investments and investment in social infrastructure to prioritise sustainable growth. Next year's cycle should contain more CSRs to combat the existential threat of climate change. Investment would also be needed to enable the implementation of the social pillar to prevent an increase of social, economic, and environmental inequality. Taxation should favour this type of investment.